{"created":"2023-06-19T07:10:35.891160+00:00","id":1099,"links":{},"metadata":{"_buckets":{"deposit":"c4fb8a1d-4023-4c28-80d2-3a9b1e7631ab"},"_deposit":{"created_by":12,"id":"1099","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"1099"},"status":"published"},"_oai":{"id":"oai:kurume.repo.nii.ac.jp:00001099","sets":["12:59:205"]},"author_link":["1421"],"item_3_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Caution against a Gain from a Bargain Purchase"}]},"item_3_biblio_info_5":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"46","bibliographicPageStart":"27","bibliographicVolumeNumber":"5","bibliographic_titles":[{"bibliographic_title":"久留米大学ビジネス研究"},{"bibliographic_title":"Kurume University business research review","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Accounting for negative goodwill has been one of the most controversial topics in accounting society since a kick-off of business combinations around 1900s. Although negative goodwill does exist on a credit side of journal as a residual amount in a case of bargain purchase, no one has successfully explained its nature and no one has also proposed a widely-acceptable accounting treatment for it. This article reviews the historical development of argues regarding negative goodwill and the accounting treatment for it. Then this article carefully examines a case in which huge amounts of negative goodwill are recognized. A current treatment under the acquisition method still provides several problems including a recording of instant profit and leads the constituent companies into an unhappy situation. Furthermore, the amount of negative goodwill is also affected by how to evaluate intangibles acquired. Therefore, a reasonable evaluation of intangibles might be a matter to be discussed urgently.","subitem_description_type":"Abstract"}]},"item_3_publisher_6":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"久留米大学ビジネス研究所"}]},"item_3_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2423-8600","subitem_source_identifier_type":"ISSN"}]},"item_3_source_id_8":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12748635","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"金田, 堅太郎"},{"creatorName":"カネタ, ケンタロウ","creatorNameLang":"ja-Kana"},{"creatorName":"Kaneta, Kentaro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1421","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-04-09"}],"displaytype":"detail","filename":"business5_27-46.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文（Article）","url":"https://kurume.repo.nii.ac.jp/record/1099/files/business5_27-46.pdf"},"version_id":"ba80b154-bc6a-4d77-bb11-0f9e00543b14"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Bargain Purchase","subitem_subject_scheme":"Other"},{"subitem_subject":"Negative Goodwill","subitem_subject_scheme":"Other"},{"subitem_subject":"Business Combination","subitem_subject_scheme":"Other"},{"subitem_subject":"Acquisition Method","subitem_subject_scheme":"Other"},{"subitem_subject":"Lucky-Buy","subitem_subject_scheme":"Other"},{"subitem_subject_scheme":"Other"},{"subitem_subject":"Bargain Purchase","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Negative Goodwill","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Business Combination","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Acquisition Method","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Lucky-Buy","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"Caution against a Gain from a Bargain Purchase","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Caution against a Gain from a Bargain Purchase"}]},"item_type_id":"3","owner":"12","path":["205"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-04-09"},"publish_date":"2020-04-09","publish_status":"0","recid":"1099","relation_version_is_last":true,"title":["Caution against a Gain from a Bargain Purchase"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T07:40:42.961273+00:00"}